El dilema de la aplicación del impuesto a la riqueza en el Perú actual

Abstract

This paper is oriented to discuss the problems that exist as a result of a possible imposition of a wealth tax, based on the understanding of the application of such tax in countries with similar economies and the current economic context that the country is going through due to the pandemic. Likewise, the normative bases with respect to the confiscatory nature of such tax and the redistribution of wealth are also considered. In addition, how it would be addressed by different Peruvian political parties according to their proposals.